《實用會計英語》是清華大學出版社於2022年出版的圖書，作者是于丹、任夢、李玥、任彬、段佳萌。
基本介紹
- 中文名：實用會計英語
- 作者：于丹、任夢、李玥、任彬、段佳萌
- 出版社：清華大學出版社
- 出版時間：2022年9月1日
- 定價：49.80 元
- 開本：16 開
- 裝幀：平裝
- ISBN：9787302613060
內容簡介,圖書目錄,作者簡介,
內容簡介
《實用會計英語》理論內容簡明、概括，注重培養學生的職業素養，突出了實用性這一重要特點。本書包括11章內容，每章均包含學習目標、聽力練習、至理名言、微型案例、正文、課後練習以及閱讀材料 7個部分，每節開始都有一段聽力練習和一小段英文對話，以便提高讀者與會計英語相關的聽力和口語能力；末尾都有辭彙和注釋，方便讀者記憶和閱讀，並對一些重要內容，例如會計科目、財務報表等表格以中英文對照的方式進行了列示。 《實用會計英語》所選內容涵蓋會計導論、會計循環、財務報表以及流動資產、非流動資產、負債、所有者權益等會計要素的確認、計量和報告等問題，並引入了財務報表分析、管理會計、審計、國際會計協調等相關會計知識領域的內容。
圖書目錄
Chapter 1 An Introduction to Accounting 會計導論 1
聽力練習 1
至理名言 1
微型案例 2
1.1 Accounting and Accountants 會計學和會計人員 2
What is Accounting 2
Who are Accountants 3
Vocabulary 4
Notes 4
1.2 Users of Accounting Information 會計信息使用者 5
External Information Users 5
Internal Information Users 6
Vocabulary 7
Notes 7
1.3 Accounting Assumptions 會計假設 8
Economic Entity Assumption 8
Going Concern Assumption 8
Monetary Unit Assumption 9
Time Period Assumption 9
Vocabulary 9
Notes 9
1.4 Qualitative Characteristics of Accounting Information 會計信息質量特徵 10
Reliability 10
Relevance 10
Understandability 11
Comparability 11
Substance over Form 11
Materiality 11
Conservatism 12
Timeliness 12
Vocabulary 12
Notes 12
1.5 Accounting Elements 會計要素 13
Assets 13
Liabilities 14
Owner’s Equity 14
Revenues 14
Expenses 14
Profits 15
Vocabulary 15
Notes 15
1.6 Accounting Equation 會計等式 16
What is Accounting Equation 16
Effects of Transactions on the Accounting Equation 16
Vocabulary 17
Notes 17
Exercises 18
Reading Material 1 21
知識擴展 22
Chapter 2 Accounting Cycle 會計循環 24
聽力練習 24
至理名言 24
微型案例 25
2.1 Analyzing Transactions 分析交易 25
Transactions and Business Documents 25
The Account and Its Analysis 26
Vocabulary 26
Notes 27
2.2 Recording Transactions and Posting 記錄交易並過賬 27
Journalizing Transactions 28
Posting 29
Trial Balance 32
Vocabulary 32
Notes 33
2.3 Adjusting Accounts 賬項調整 33
Accrual Basis of Accounting 33
Which Accounts Need to Be Adjusted 34
Deferrals 34
Depreciation 35
Accrual 35
Vocabulary 36
Notes 36
2.4 Preparation of Financial Statements 編制財務報表 37
Adjusted Trial Balance and Worksheet 37
Preparation of Financial Statements 39
Vocabulary 39
Notes 40
2.5 Closing Procedures 結賬 40
Temporary Accounts and Permanent Accounts 40
Closing Entries 41
Vocabulary 42
Notes 42
Exercises 43
Reading Material 2 46
知識擴展 47
Chapter 3 Financial Statements 財務報表 49
聽力練習 49
至理名言 49
微型案例 50
3.1 Balance Sheet 資產負債表 50
What is Balance Sheet 50
Classification 51
Format of the Balance Sheet 51
Vocabulary 55
Notes 55
3.2 Income Statement 利潤表 56
What is Income Statement 56
Classification 56
Format of the Income Statement 57
Vocabulary 58
Notes 58
3.3 Statement of Cash Flows 現金流量表 59
What is the Statement of Cash Flows 60
Classification 60
Format of the Statement of Cash Flows 61
Vocabulary 63
Notes 64
3.4 Statement of Changes in Owners’ Equity 所有者權益變動表 64
What is the Statement of Changes in Owners’ Equity 65
Format of the Statement of Changes in Owners’ Equity 65
Vocabulary 67
Notes 67
3.5 Notes to Financial Statements 財務報表附註 67
Vocabulary 68
Notes 68
Exercises 69
Reading Material 3 72
知識擴展 81
Chapter 4 Current Assets 流動資產 82
聽力練習 82
至理名言 82
微型案例 83
4.1 Cash and Its Control 現金及其控制 83
What is Cash 83
Internal Control Over Cash 84
Petty Cash Fund 85
Bank Reconciliation 85
Vocabulary 86
Notes 86
4.2 Marketable Securities 有價證券 87
What are Marketable Securities 87
Accounting for Marketable Securities 88
Vocabulary 88
Notes 89
4.3 Receivables 應收款項 89
What are receivables 90
Internal Control for Receivables 90
Allowance Method 91
Direct Write-off Method 92
Discounting Notes Receivables 92
Vocabulary 93
Notes 93
4.4 Inventories 存貨 94
What is Inventory 95
Inventory System 95
The Various Inventory Costing Methods 96
Lower of Cost or Market (LCM) Method 97
Vocabulary 97
Notes 98
Exercises 99
Reading Material 4 103
知識擴展 104
Chapter 5 Non-Current Assets 非流動資產 106
聽力練習 106
至理名言 106
微型案例 107
5.1 Fixed Assets 固定資產 107
What are Fixed Assets 108
Acquisition of Fixed Assets 108
Depreciation of Fixed Assets 109
Disposals of Fixed Assets 111
Impairment of Fixed Assets 112
Vocabulary 112
Notes 113
5.2 Intangible Assets 無形資產 114
What are Intangible Assets 115
Main Types of Intangible Assets 116
Vocabulary 117
Notes 117
5.3 Long-Term Investments 長期投資 118
What are Long-Term Investments 118
Accounting for Long-Term Equity Investments 119
Accounting for Debt Securities 120
Classification and Reporting of Investments 120
Vocabulary 121
Notes 121
Exercises 122
Reading Material 5 126
知識擴展 128
Chapter 6 Liabilities 負債 129
聽力練習 129
至理名言 129
微型案例 129
6.1 Current Liabilities 流動負債 130
Accounts Payable and Advance from Customers 130
Notes Payable 131
Short-Term Loans 131
Current Maturities of Non-Current Debt 131
Payroll Liabilities 132
Taxes Payable 132
Vocabulary 132
Notes 133
6.2 Non-Current Liabilities 非流動負債 134
Bonds Payable 134
Capital Lease 136
Long-Term Loans 138
Vocabulary 138
Notes 139
Exercises 140
Reading Material 6 144
知識擴展 145
Chapter 7 Owners’ Equity 所有者權益 147
聽力練習 147
至理名言 147
微型案例 148
7.1 Forms of Business Organization 企業組織形式 148
Sole Proprietorship 149
Partnership 149
Corporation 150
Vocabulary 151
Notes 152
7.2 Corporate Capital 公司資本 152
Types of Capital Stock 153
Authorized Stock 153
Accounting for Issuance of Stock 154
Treasury Stock 154
Vocabulary 155
Notes 155
7.3 Retained Earnings 留存收益 156
What are Retained Earnings 157
Restrictions and Appropriations 157
Vocabulary 158
Notes 158
7.4 Dividends 股利 159
Cash Dividends 160
Stock Dividends 160
Vocabulary 161
Notes 161
Exercises 162
Reading Material 7 165
知識擴展 167
Chapter 8 Financial Statement Analysis 財務報表分析 168
聽力練習 168
至理名言 168
微型案例 168
8.1 An Introduction to Financial Statement Analysis 財務報表分析概述 169
An Outline of Financial Statement Analysis 170
Trend Analysis 170
Common-Size Statement Analysis 171
Vocabulary 172
Notes 172
8.2 Financial Ratio 財務比率 173
Activity Analysis 174
Liquidity Analysis 175
Long-Term Debt and Solvency Analysis 175
Profitability Analysis 176
Vocabulary 177
Notes 178
Exercises 179
Reading Material 8 182
知識擴展 184
作者簡介
于丹，遼寧石油化工大學副教授，系主任。主要研究方向，商務英語和雙語教學。負責省級一流課程， 出版八本教材，發表多篇科研論文，主持省市級課題。
任夢，遼寧石油化工大學講師，MPAcc專業負責人。主要研究方向：財務管理。出版3本教材，發表多篇學術論文。
李玥，遼寧石油化工大學講師，英語系主任。主要研究方向，英語語言文學 出版2本教材，發表多篇學術論文。
任彬，遼寧石油化工大學講師，英語系副主任。主要研究方向，英語語言文學和翻譯學 出版2本教材，發表多篇學術論文。
段佳萌，遼寧石油化工大學講師。主要研究方向：國際會計。參與建設省一流課程，參與省重點基金項目結題，發表多篇學術論文。
